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Earnings (Loss) per share | 6 Months Ended
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Jun. 30, 2018
Earnings (Loss) per share | NOTE 8 – Earnings (Loss) per share: Basic earnings and loss per share are computed by dividing net results attributable to Teva’s ordinary shareholders by the weighted average number of ordinary shares outstanding (including fully vested restricted share units (“RSUs”)) during the period, net of treasury shares. In computing the diluted loss per share for the three months ended June 30, 2018 and 2017, no account was taken of the potential dilution of the assumed exercise of employee stock options and non-vested RSUs granted under employee stock compensation plans, since they had an anti-dilutive effect on loss per share. Additionally, no account was taken of the potential dilution by the mandatory convertible preferred shares, amounting to 63 million (including shares that may be issued due to unpaid dividends to date) for the three months ended June 30, 2018 and 59 million for the three months ended June 30 2017, as well as for the convertible senior debentures for the respective periods, since both had an anti-dilutive effect on earnings (loss) per share. Diluted earnings per share for the six months ended June 30, 2018 take into account the potential dilution that could occur upon the exercise of options and non-vested RSUs granted under employee stock compensation plans, using the treasury stock method. In computing loss per share for the six months ended June 30, 2017, no account was taken of the potential dilution by the assumed exercise of employee stock options and non-vested RSUs granted under employee stock compensation plans, and convertible senior debentures, since they had an anti-dilutive effect on loss per share. Additionally, no account was taken of the potential dilution by the mandatory convertible preferred shares, amounting to 65 million (including shares that may be issued due to unpaid dividends to date) for the six months ended June 30, 2018 and 59 million for the six months ended June 30, 2017, as well as for the convertible senior debentures for the respective periods, since both had an anti-dilutive effect on earnings (loss) per share.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -URI http://asc.fasb.org/topic&trid=2144383 + Details
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